Fitzmaurice v. United States

MEMORANDUM AND OPINION

ROSENTHAL, District Judge.

In this tax refund suit, the United States Internal Revenue Service (“IRS”) has moved for summary judgment on the ground that plaintiffs failure to file his administrative refund claim within the statutory period deprives this court of jurisdiction. Plaintiff, Michael Fitzmauriee (“Fitzmauriee”), has responded, urging that there is a fact issue as to when he received notice of the assessment that the IRS used to collect the payment that Fitz-maurice sues to recover.

Based on a review of the pleadings, the motion and response, the parties’…